Eco 372 Week 5 Individual International Trade and Finance...

| | |The U.S. Macroeconomy State. | | | | | | |†¦show more content†¦However, not everything is rose color. As a result of the economic expansion and diversity of goods and services provided by the international trade, prices are more competitive increasing the market competition among producers, which provide domestic consumers with cheaper products. One of the major advantages of trading is that it allows producers to concentrate or specialize their work in the type of goods they produce best. When people decide to specialized in a specific profession an become doctors, farmers, teachers, or any other profession within an economy, they will be able to produce goods and offers different services that can be trade for any goods or services they may need. In this same way countries can become specialized in the production of specify products and/or services and trade those with other countries. However, trading and importing products and services from other countries also has its disadvantages. As a result of the different products imported governments impose certain restrictions and limitations to protect the domestic production and market of every country involve in any kind of trading transactions. Governments have imposed taxes on trading transactions adding them to the cost of importation, and have the purpose of restric ting and/or limiting the imports of goods and services into a country. These governmentShow MoreRelatedeco3721430 Words   |  6 Pagesï » ¿ Syllabus School of Business ECO/372 Version 4 Principles of Macroeconomics Copyright  © 2012, 2008, 2007, 2006 by University of Phoenix. All rights reserved. Course Schedule: Workshop 1 = January 30, 2014 Workshop 2 = February 6, 2014 Workshop 3 = February 13, 2014 Workshop 4 = February 20, 2014 Workshop 5 = February 27, 2014 Instructor contact information: Jack Abbott Cell phone, 714-337-6092 Email, jbabbott@cox.net Course Description This course provides studentsRead MoreProject Mgmt296381 Words   |  1186 Pagesplanning (.2.3.4) [App. G-4] Chapter 12 Outsourcing 12.1.1 Procurement requirements [G.8] 12.1.2.3 Contract types 9.4.2.3 Conflict management 12.2.7 The art of negotiating 12.2.3.5 Change requests Chapter 13 Monitoring Progress Chapter 5 Estimating Times and Costs 6.4 Activity duration estimates (.3) 6.4.2 Estimating tools (.1.3.4) 6.3.1 Identifying resources 7.1 Activity cost estimates (.2.3.4.5) 5.1.2.4 Delphi method Chapter 6 10.5.3 Cost/schedule system (.1) 6.6 .2.1 TimeRead MoreContemporary Issues in Management Accounting211377 Words   |  846 PagesNairobi New Delhi Shanghai Taipei Toronto With oYces in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the United States by Oxford University Press Inc., New York ß Oxford University Press 2006 The moral rights of the author have been asserted Database right OxfordRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesbehavior. I. Judge, Tim. II. Title. 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Jan Ole Similà ¤, AssistantRead MoreStrategic Marketing Management337596 Words   |  1351 Pageseconomic, social and technological environments Coming to terms with the industry and market breakpoints Coming to terms with the very different future: the implications for marketing planning Approaches to environmental analysis and scanning Summary 5 Approaches to customer analysis 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 Learning objectives Introduction Coming to terms with buyer behaviour Factors influencing consumer behaviour The buying decision process The rise of the new consumer and the implicationsRead MoreLibrary Management204752 Words   |  820 Pagesof the Greenwood Publishing Group, Inc. www.lu.com Printed in the United States of America The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48-1984). 10 9 8 7 6 5 4 3 2 1 To our grandchildren Annika, Jacob, Katherine, Madison, Magnus, and Molly Contents Illustrations . . . . . Preface . . . . . . . . . Acknowledgments . The Web Site . . . . . . . . . . . . . . . . . . . . . . . . .

Sophocles Antigone And The Self Isolation Of The Tragic...

Sophocles’ Antigone sets the stage of divine law versus civic law and men versus women puppeteering morality. As a cautionary tale of the 5th century, the text studies the clear distinction between Polios (public life) to Oikos (private life) and the dangers one faces when amalgamating the two. In Antigone religious fundamentalism is in battle with Creon’s stubborn grasp over the importance of showing his people the type of leader he is through his subsequent double blasphemy of letting Polynice’s body go unburied while entombing the very much alive Antigone. Despite Sophocles’ intention and those of his time, many modern readers analyze the piece as being one with feminism. Frances B. Singh exemplifies this viewpoint in her literary criticism ,Antigone’s Changed Punishment: Gynaecology as Penology in Sophocles’ Antigone, having women and womanliness as a central tool of exhortation and theme. While, Elizabeth Bobrick acknowledges the diffe rences between man and woman, her persuasion and purpose founded in Sophocles Antigone and the Self-Isolation of the Tragic Hero regard her use of emphasis over the failure of justice concerning religious and civic laws. With similarities and differences at hand, both articles incorporate the role of women in Sophocles’ society, the vindication behind Antigone’s rebellious behaviors, and Aristotle’s appeals of persuasion. However, Singh explores the meaning and effects of the social constructs separating woman from man in conjunctionShow MoreRelatedAntigone, By Sophocles And Anouilh s Versions Of The Modern Version Of Power1259 Words   |  6 Pagesperception and expose its corruption. For instance, Creon’s misogynistic tendencies in Antigone substantiate the idea that abuse of power causes one’s self-immolation. Antigone is a tragedy based on Greek mythology first written by Sophocles, and was later adapted by Jean Anouilh as the modern version. In like manner, the Creon in both versions plays the same antagonist but different characterization. Creon in Sophocles’ version seeks adoption of authority through constructing his own human law and eliminatingRead MoreEssay on Antigone is a Tragic Hero823 Words   |  4 PagesAntigone is a Tragic Hero A subject of debate in Sophocles’ play Antigone is which character complies with the characteristics of a tragic hero. The qualities that constitute a tragic hero are, in no particular order, having a high social position, not being overly good or bad, isolation, being tenacious in their actions, arousing pity in the audience, a revelatory manifestation, and having a single flaw that brings about their own demise and the demise of others around them. Creon possessesRead Moretheme of alienation n no where man by kamala markandeya23279 Words   |  94 Pagesï » ¿ANTIGONE KEY LITERARY ELEMENTS SETTING This tragedy is set against the background of the Oedipus legend. It illustrates how the curse on the House of Labdacus (who is the grandson of Cadmus, founder of Thebes, and the father of Laius, whose son is Oedipus) brought about the deaths of Oedipus and his wife-mother, Jocasta, as well as the double fratricide of Eteocles and Polynices. Furthermore, Antigone dies after defying King Creon. The play is set in Thebes, a powerful city-state north of

Canadian Mining Industry-Free-Samples for Students-Myassignment

Question: Examine the reports on Canadian Mining Industry from the lenses of A) Marxist Criminology B) Feminist Criminology C) Intersectional Criminology. Answer: Introduction Canada is considered as one of the top mining countries but the operations of majority of the mining corporations have been associated with social conflicts and violations of human rights including sexual violence against women. The mining corporations majority of which has their headquarters located in Canada have also been involved in issues pertaining to their operations that are resulting in environmental degradations. Thesis statement This paper aims at analyzing the social conflicts and criminal allegations associated with the Mining industries through the lenses of Marxist criminology theory, feminist theory and intersectional criminology theories based on the CEDAW report and the Canada Brand that highlights the human rights violations and sexual violence against women committed by Canadian Mining industries. CEDAW (2016) Report to the UN Committee on the Elimination of Discrimination against?Women The report submitted to the UN Committee on the Elimination of Discrimination against Women alleges that Canada has been favoring and providing financial assistance to Mining companies operating overseas are engaged in discriminatory practices against women, subjecting them to heinous crimes like rape and violence. A recent case at Papua new Guineas Porgera gold mine that has been operating for years by the Canadian miner Barrick gold, local women have lodged complaints against the mine security personnel who have been involved in committing sexual violence and brutal gang rape against the women working the mine. The Canada Brand report: Violence and Canadian Mining Companies in Latin America. Toronto: Osgood Hall Law School Imai, states that this report talks about the violence and criminalization that is associated with the Canadian mining industry in Latin America. It lists the incidents that have been attributed by the Canadian mining companies. The operations of almost more than thousand Canadian mining companies have been associated with social conflicts and violation of human rights as well as by negative environmental consequences. The involvement of the Canadian corporations in committing serious violence or abuse against women is not an isolated allegation as there are systematic and persistent reports against the Canadian extractive sector that are operating overseas to be involved in serious violations of human rights. While some of the women victims have been entitled to remedies, others are pursuing legal remedies. Women who are unable to seek legal remedies due to their financial restraints or fear of social stigma, have no other option but to live with the injustice caused to them. Analysis Although the theories on criminology include elements of social conflict, the theories do not emphasize on a major restructuring of the society. The theories perceive criminal behavior, the law and the penalties imposed for violating the law to be the outcomes of deep inequalities of resources and power that prevails in the society (Cowling 77). According to Brock, the Marxist criminology theory is based on the concept of class struggle (Cowling 94). The bourgeoisie or the oppressor who aim to keep the labor costs low and the proletariats or the oppressed who strived to keep the labor costs as high as possible. He believed that in capitalist society, the individuals are affected by egoism where poor people committed crime due to economic necessity and the rich commits crime for their greed (Spitzer 17). Marxist criminology theory asserts that in the advanced countries of capitalism, the changing pattern of production and tendency to make super-profits has led to the incline in employment of women who are subjected to the worst form of exploitation. Matthews, Rick and William states that as per the modern Marxist criminology, class struggle is perceived as the main source of all crimes which includes violations of human rights, sexism, racism and capitalism. Capitalism generates egoism and ignores humanity as it relies on competition for valuable resources, setting persons against persons or groups against groups only to make profits accomplish their objectives. In regards to the crimes committed by the mining industry for the accomplishment of the profit making objectives of the company, a recent case study may be taken into account. This is evident from the Canada Brand report where cases related to Escobal mine were reported. The establishment of the mine was protested by the residents as the mine would have a adverse effect on the water supply of the region, thus, affecting the farmers communities within the region. Here, this cases study demonstrates the Marxist criminology theory of class oppressions between the bourgeoisie (mining industry) and proletariats (farmer community) in Guatemala where the charges brought against the mining industry were discharged due to lack of evidence or false evidences statements. According to Morash, in regards to violence committed against women as observed in CEDAW report, Hudbays Fenux mine demonstrates an example of class inequality between the rich and the poor. In Guatemala, 11 women were sexually exploited and homes were burned down resulting in deaths and several injuries caused to the residents who protested against eviction of indigenous communities for the establishment of the Hudbay mine. This incident depicts the Marxist criminology theory of class inequality that leads to commission of crimes for earning profits. According to Morash, the radical feminism theory emphasizes that the origin of patriarchy and the subordination of women rest in male aggression who exercises control over the sexuality of women. The aggressiveness in men is inherent and women are dependent on men, which makes it easy for men to control and dominate women (Chesney-Lind 648). The sexual exploitation of women in Fenix, Guatemala is evident of the fact that gender oppression is an obvious feature of capitalist societies where the dependency of females on men and their disadvantages with respect to the size makes the women subjected to dominance and control (Chesney-Lind 646). The structure of both relations of production and domination are patriarchic. Most of the women working in the mine or those who protested against the establishment of mines became easily subjected to the powerful and more aggressive men, given that they lacked power and belonged to the oppressed class. The women, mostly belonging to the indigenous group were subjected to exploitation due to their incompetency to fight back while they are exploited. According to the Potter, the intersectional criminology theory includes several aspects of humanity such as race, class, sexual orientation, gender and disability, which are said to be interconnected as their relationship, is crucial to understand the human condition. This theoretical framework can be used to understand the social inequality and injustice existing in the system in several ways (Potter 306). Imai states that racism, classism, sexism do not act separately instead they are interwoven and form several forms of oppression, thus, developing a system of oppression that itself demonstrates combination of several forms of discrimination. Similarly, in case of the criminalization with which Canadian mining industry is associated with, it reflects the injustice and social inequality in the system is the result of classism, sexism and racism. This is evident from the fact when the establishment of the mining industries in Guatemala and the Escobar mine were into process, it not only resulted in violent eviction of the indigenous communities which signifies oppression of racism. The establishment of Escobar mine also had an adverse impact on the environment and the charges made by the farmers and the local residents were either dismissed due to lack of evidence or covered with false statements made advanced by the mining leaders. This represented classism where the leaders subjected the workers or the poor class to oppression and exploitation (Potter 310). Thus, based on the theories, it can be inferred that the transformation of capitalist society into a socialist community shall reduce the incline in the crime rate. The exhibition of respect towards human rights can only prevent further exploitation of humans and the environment as well. Reference list Boyce, Jillian. "Victimization of Aboriginal people in Canada, 2014."Juristat: Canadian Centre for Justice Statistics(2016): 1. Brock, Deborah, Amanda Glasbeek, and Carmela Murdocca.Criminalization, Representation, Regulation: Thinking Differently about Crime. University of Toronto Press, 2014. CEDAW (2016) Report to the UN Committee on the Elimination of Discrimination against ?Women. (2018). 65th ed. [ebook] Canada. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2886584 [Accessed 15 Feb. 2018]. Chesney-Lind, Meda. "Girls' crime and woman's place: Toward a feminist model of female delinquency."Crime Delinquency35.1 (1989): 5-29. Cowling, Mark. "Radical US Criminology." Marxism and Criminological Theory. Palgrave Macmillan, London, 2008. 72-104. Imai, Shin. "The'Canada Brand': Violence and Canadian Mining Companies in Latin America." (2016). Matthews, Rick A., and William J. Chambliss. "Marxist criminology."Encyclopedia of Criminology and Criminal Justice. Springer New York, 2014. 2989-2998. Miningwatch.ca. (2018). Report to UN Committee: Canada Complicit in Mining Companies Pervasive Abuses Against Women | MiningWatch Canada. [online] Available at: https://miningwatch.ca/news/2016/10/4/report-un-committee-canada-complicit-mining-companies-pervasive-abuses-against-women [Accessed 15 Feb. 2018]. Morash, Merry.Feminist theories of crime. Routledge, 2017. Potter, Hillary. "Intersectional criminology: Interrogating identity and power in criminological research and theory."Critical Criminology21.3 (2013): 305-318. Spitzer, Steven. "Toward a Marxian theory of deviance." Social problems 22.5 (1975): 638-651. Whyte, David, ed.Crimes of the powerful: A reader. Open University Press, 2009.

The American Civil War Essays (750 words) - , Term Papers

The American Civil War In 1860, arguably the world's greatest nation was locked in Civil War. The war divided the country between the North (Union) and South (Confederate). The war lasted five years and by 1865 the Confederate forces were truly beaten. Out of this horrendous war though, where some 600,000 men died grew a greater sense of nationalism than is today, unrivalled around the world. The American Civil War is interpreted differently by many historians but most see the catalyst as slavery, the motivation as economic, the outcome was a unified national identity. Slavery was a major issue that triggered the American Civil War. Slavery started out, as a few individual slaves coming from England that were generally white. This changed however, and soon the Southern slave traders began 'stealing' blacks to take back to the South. The slaves were forced to work 16-hour days, slave women were only seen as breeders and there were no laws against the rape of a female slave. In 1860 slaves accounted for one third of the South's population and even still they had no rights (see appendix one). The Unionist North many people believed it was immoral to own another human being. These people were called Abolitionists. The South relied strongly on the slave trade and when the North spoke of abolishing it, the South spoke of forming there own country, The Confederate states of America. The South began to see that the North was going to take action against the South's inhumane slave policy. In early 1860, South Carolina formed under a new flag, Confederate States of America flag, so that they could continue to operate their slave trade. What followed was an ordinance of succession which saw the other slave populated states also swear an oath to the Confederate States of America, also so that they could continue their slave trade. This situation was found to be unworkable and it divided the country in two. So in the words of Abraham Lincoln, 'A house divide against itself can not stand. I believe this country can not endure permanently half-slave, half-free.' Slavery formed two opposing societies and could not have been abolished with out the Civil War. The North was very industrialised and had a stable economy in comparison to slave-dependant South. During the mid-1800s immigration to the North skyrocketed. Jones says, 'the immigration (many escaping the Irish potato famine) were willing to work for almost anything and withstand inhumane factory conditions.' Although this exploitation was extremely cruel and much like the treatment of the slaves in the South, the Northern economy profited immensely (Brinkley,1991:264). Come 1860, the Union had an overwhelming advantage over the South. The North played host to 109,974 industrial firms whereas the South had only 18, 026. The Northern States also produced 96%of the locomotives in the entire country, and as for firearms, more of them were made in Connecticut than in all the Southern factories combined ("Civil War", Encyclopedia Americana:1988). The Southerner's believed cotton to be their biggest industry and economic boosted during the Civil War but they had no factories capable of processing the cotton. The cotton was sent to Northern factories to be processed for a fraction of the price the Union sold it back to them for. This cycle alone made a huge idiosyncrasy in the economies. So with all the industrial and many economical advantages over the South was it any wonder that the North were victorious in the Civil War? The cost of the Civil was tremendous not only in money but in lives taken. By 1865, the South surrendered, slavery was abolished and President Lincoln was assassinated the total cost of the War for all American's was around 15 billion dollars but priceless for the 600,000 lives lost. What came out of this war however suprised everyone, in the next centaury America was seen as the strongest nation in the world. The cause of the war was finally resolved when slavery was abolished and because of this many inhumane slave owners went bankrupt with out the slaves running the farms. What followed the American can only be described as the birth of a Unified National Identity. In this period of 5 years in which many people died many of America's major problem have been solved. Since the Civil war towns have been rebuilt, mew industries flourish, and new schools have been erected. Now in America both the North and South live prosperously and peacefully together. Schenck describes America at the close of the war as, 'A developing industrial nation emerged from the Civil War and

Application Essay Help for Montclair State University

Application Essay Help for Montclair State University Essay Prompts Admission Essay Help Essay/Personal   Statement   Question: Explain   your   reasons   for  seeking   admission   to Montclair   State   University,   including   what   you  believe are your academic strengths and interests. Be sure to explain any  situations that may have had an impact, either positively or negatively,  on   your   academic   record.   List significant activities in which  you have  participated, both in school and out of school. Office of Admissions Contacts Telephone: (973) 655 ­4444 Fax: (973) 655 ­7700 Email: Alumni statistics Where they live Greater New York City Area   51,419 Greater Philadelphia Area   2,424 Washington D.C. Metro Area   585 Greater Los Angeles Area   565 Greater Boston Area   475 Where they work Prudential Financial   227 ADP   223 Newark Public Schools   180 Rutgers University   166 State of New Jersey   156 What they do Education   8,095 Sales   7,215 Operations   5,365 Entrepreneurship   3,596 Administrative   3,483 Media and Communication   3,409 Finance   3,383 Healthcare Services   3,324 What they studied Business Administration and Management, General   5,610 Psychology   4,907 Marketing   2,906 Accounting   2,896 English Language and Literature/Letters   2,758 Finance, General   2,154 Biology, General   1,956 Political Science and Government   1,870 What they’re skilled at Microsoft Office   15,898 Customer Service   15,368 Management   12,410 Microsoft Excel   12,046 Leadership   11,426 Public Speaking   11,149 Microsoft Word   10,980 PowerPoint   10,371 Nick Rossi SVP Chief Accounting Officer at Wyndham Worldwide SVP Chief Accounting Officer at Wyndham Worldwide Audit Manager at Deloitte Touchà © Corporate Controller at Jacuzzi Group Worldwide Bachelor of Science (BS), Accounting and Finance  1984 – 1988 Warren Farrell Author, Speaker, Husband, Father Author, Speaker at Warren Farrell Faculty at School of Medicine at the University of California at San Diego Bachelor of Arts, Social Sciences  1961 – 1965 Jennifer Kuhn Chief Operating Officer at United Health Care Community and State RVP Employer Solutions at OptumHealth National Vice President at OptumHealth Strategic Client Executive at Uniprise BS, Political Science  1986 – 1990 William Vogt Vice President of Finance Americas at NICE Systems Business Solutions Group CFO at The Active Network Senior Director of Finance (Acting CFO) at StarCite Bachelor of Science, Accounting  1986 – 1990   Recommendations to apply Amazing experience for a commuter and excellent professors MSU from the perspective of a commuting student was an excellent place to be able to not live on campus but still feel completely involved in the community. The professors at the University are top-notch and always provided a challenge. One in particular, Professor Bob Whitney, was an extremely difficult but effective educator. I took his class 2 times. Once, as a requisite. Once just to try to find deeper understanding in his approach to dialectical writing. His class has stuck with me. Joseph H. Antonucci   Project Management Consultant at HSH Venture Investment Group, LLC. Project Management Consultant at HSH Venture Investment Group, LLC. 2007 – 2012, Bachelors Degree

Views Of Marx And Keynes Essays - Keynesian Economics, Free Essays

Views Of Marx And Keynes Essays - Keynesian Economics, Free Essays Views Of Marx And Keynes Views of Marx and Keynes John Keynes and Karl Marx are two of the most influential and notorious economists of our time. Their views on the economy are very different. Marx was a radical communist while Keynes was a Capitalist and a brilliant intellectual. Their views stem from their upbringing. Marx was born into a Jewish, middle class family and Keynes was born into a comfortable English social class that considered itself born to rule. Their writings brought their beliefs about the economy lead them into the public eye. Marx wrote the Communist Manifesto and Das Kapital. Both writings sought social upheaval and attacked the capitalist system. Keynes writings include The Economic Consequences of the Peace and The General Theory which revolutionized the way the world thinks about economic problems. Marx and Keynes views were and remain widely acknowledged to economists throughout the world through their writings. John Keynes thought there was no necessity for public or government ownership. Instead, he believed that government action was essential. Rather than government ownership, Keynes supported private ownership of the means of production. Karl Marx identified private productive property as the real source of evil. He believed that possession of economic

Bsiness statistic assignment Example | Topics and Well Written Essays - 1250 words

Bsiness statistic - Assignment Example For example, when the factors that are contributing most to the overhead costs are known, it becomes easy to control such costs. This report will involve analysis of different variables that are believed to affect overhead costs, including number of setups, machines hours and labour hours. Some of the methods of analysis that will be used include descriptive statistics, regression analysis, and use of histograms and graphs. Section A - characteristics of all the variables Calculating measures of location (averages) and dispersion (variation) N Mean Std. Deviation Variance Overhead costs 24 172.79 17.939 321.824 Direct Labour hours 24 1134.67 64.629 4176.928 Machine hours 24 1402.58 213.135 45426.514 No. of setups 24 201.42 13.990 195.732 Valid N (listwise) 24 Table 2: descriptive statistics (averages and variation) Using all 24 months’ data to construct a frequency distribution and histogram for the machine hours Machine Hours Frequency 1000 0 1100 5 1100 0 1200 1 1200 0 1300 2 1300 0 1400 4 1500 3 1600 6 1700 2 1800 1 Table 2: Frequency Distribution Table Figure 1: Histogram for the machine hours Estimating the median and other descriptive statistics for the machine hours Column1 Mean 1402.583 Standard Error 43.50599 Median 1428 Mode 1300 Standard Deviation 213.135 Sample Variance 45426.51 Kurtosis -0.97697 Skewness -0.22011 Range 710 Minimum 1060 Maximum 1770 Sum 33662 Count 24 Table 3: Median and Other Descriptive Statistics for machine hrs A brief Report Determination of descriptive statistics is very essential in decision-making regarding cost. Among the four variables, the highest level of dispersion was reported in machine hours, as shown by the standard deviation and variance, implying that use of machines is likely to significantly affect variations in overhead cost. Number of set ups have the least dispersion, possibly meaning that this variable may not significantly cause cost variation (Table 2). Table 2 shows the grouped frequency histogram for the machine hours, where it is evident that most of the hours lie between 1001 to 1100 and 1501 to1600. The shape of the histogram exhibits a bimodal distribution or rather it has two peaks. This is a problem that results from stratification and it means that the data could have originated from two different sources. It is, therefore, important to identify these sources and analyse the data separately if appropriate. Figure 3 shows the descriptive statistics for the machine hours. The minimum and the maximum values are very useful in quickly identifying the range between which hours fall, which in this case is 1060(min) and 1770(max). The standard error gives the extent to which the distribution is exposed to sample error, which in this case amounts to 43.5 (Mann, 1995). Section B Graphs and analysis of the linear relationships in the variables related to the overhead costs. Figure 2: OH costs vs. direct labour hours Figure 2: Overheads costs are directly related to the direct l abour hours, which means that an increase in direct labour hours leads to an increase in overhead costs. The equation y=2.5352x +